DYNE U.C.: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DYNE U.C.
Largest movements
- Receivables within one year +€21,235
up €21,235 (+65.3%), from €32,498 to €53,732
of which Trade receivables: +€19,873
- Cash -€13,477
down €13,477 (-92.6%), from €14,561 to €1,083
mainly Receivables within one year (-€21,235) and Net result for the year (-€3,843)
- Tangible fixed assets -€1,151
down €1,151 (-16.6%), from €6,947 to €5,796
of which Furniture and vehicles: -€730
- Deferred charges and accrued income -€821
down €821 (-84.8%), from €967 to €147
- Trade debts +€5,216
up €5,216 (+92.9%), from €5,615 to €10,831
- Tax, wage and social debts +€4,448
new in 2024: €4,448
- Profit (loss) carried forward -€3,843
down €3,843 (-28.1%), from -€13,688 to -€17,531
- Financial charges -€47,760
down €47,760 (-98.1%), from €48,687 to €927
- Other operating charges +€7,954
up €7,954 (+442.2%), from €1,799 to €9,752
- Taxes +€5,066
up €5,066 (+896.3%), from €565 to €5,632
- Gross operating margin +€2,129
up €2,129 (+15.4%), from €13,817 to €15,946
- Depreciation -€1,235
down €1,235 (-24.6%), from €5,019 to €3,784
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,317 | €61,103 | +€5,786 | +10.5% |
| Fixed assets | 21/28 | €7,292 | €6,141 | -€1,151 | -15.8% |
| Tangible fixed assets | 22/27 | €6,947 | €5,796 | -€1,151 | -16.6% |
| Furniture and vehicles | 24 | €6,105 | €5,375 | -€730 | -12.0% |
| Other tangible fixed assets | 26 | €841 | €421 | -€421 | -50.0% |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €48,026 | €54,962 | +€6,937 | +14.4% |
| Amounts receivable within one year | 40/41 | €32,498 | €53,732 | +€21,235 | +65.3% |
| Trade receivables | 40 | €13,413 | €33,287 | +€19,873 | +148.2% |
| Other amounts receivable | 41 | €19,085 | €20,446 | +€1,361 | +7.1% |
| Cash at bank and in hand | 54/58 | €14,561 | €1,083 | -€13,477 | -92.6% |
| Deferred charges and accrued income | 490/1 | €967 | €147 | -€821 | -84.8% |
| Total equity and liabilities | 10/49 | €55,317 | €61,103 | +€5,786 | +10.5% |
| Equity | 10/15 | €48,117 | €44,274 | -€3,843 | -8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,604 | €55,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,744 | €53,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,688 | -€17,531 | -€3,843 | -28.1% |
| Amounts payable | 17/49 | €7,201 | €16,830 | +€9,629 | +133.7% |
| Amounts payable within one year | 42/48 | €7,171 | €16,830 | +€9,659 | +134.7% |
| Current portion of amounts payable after more than one year | 42 | €1,556 | €1,550 | -€5 | -0.3% |
| Trade debts | 44 | €5,615 | €10,831 | +€5,216 | +92.9% |
| Suppliers | 440/4 | €5,615 | €10,831 | +€5,216 | +92.9% |
| Taxes, remuneration and social security | 45 | - | €4,448 | +€4,448 | |
| Taxes | 450/3 | - | €4,448 | +€4,448 | |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,019 | €3,784 | -€1,235 | -24.6% |
| Other operating charges | 640/8 | €1,799 | €9,752 | +€7,954 | +442.2% |
| Gross operating margin | 9900 | €13,817 | €15,946 | +€2,129 | +15.4% |
| Operating profit (loss) | 9901 | €6,999 | €2,410 | -€4,589 | -65.6% |
| Financial income | 75/76B | €536 | €305 | -€231 | -43.1% |
| Recurring financial income | 75 | €536 | €305 | -€231 | -43.1% |
| Financial charges | 65/66B | €48,687 | €927 | -€47,760 | -98.1% |
| Recurring financial charges | 65 | €48,687 | €927 | -€47,760 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,151 | €1,788 | +€42,939 | |
| Income taxes | 67/77 | €565 | €5,632 | +€5,066 | +896.3% |
| Profit (loss) for the period | 9904 | -€41,716 | -€3,843 | +€37,873 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,716 | -€3,843 | +€37,873 | +90.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.